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"Marking" or "tagging" noncontiguous cells for later use in a formula

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Is there is a way to 'mark' a cell (or a set of cells) throughout a worksheet or workbook in Google Sheets, such that I can perform operations on these easily later.

The real world application of this is that I have built a 2 year budget, but some costs are potentially not going to be incurred, and thus this budget becomes "free-able". I would like to be able to mark these cells in some way and then easily add up the total 'free-able' cash elsewhere.

The only way I could think to do this would be the colour the cells a particular colour, and then build some sort of IF/SUM that adds up a cell if it is coloured a particular hex value or similar, however from a bit of googling it appears that Sheets isn't capable of knowing what colour a cell is for use in a calculation. Almost a kind of 'inverse conditional formatting'?

If this approach doesn't work, there any other way of 'marking' these cells such that I can easily identify and add them later?


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